在发行有面值的股票时,不管发行价格高于或低于票面值,按发行股份的票面值贷记股本账户。

在发行有面值的股票时,不管发行价格高于或低于票面值,按发行股份的票面值贷记股本账户。的英文翻译

基本释义

• When par value stock is issued, the Capital Stock account is credited with the par value of the shares issued, regardless of whether the issuance price is more or less than par.